California Revenue and Taxation Code

§ 18181

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 18181 Effective Oct 7, 2005Div. 2 · Part 10 · Ch. 14

Statute text

View on leginfo.ca.gov

Part VI of Subchapter P of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to treatment of certain passive foreign investment companies, shall not apply.

Legislative history

Added by Stats. 2005, Ch. 691, Sec. 40.5. Effective October 7, 2005.